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HMRC released a new consultation on third party data on Spring Statement day, which aims to reform the approach to third party data acquired under HMRC’s bulk data powers (see

Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax resident international footballers.

The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).

April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax rules and rates, and soon enough the start of a brand new compliance cycle.

From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the concept of a long-term resident.

The Self Assessment rules are prescriptive. Presumably, the main reason for this is to ensure that a taxpayer’s duties and HMRC’s powers are clearly defined.

Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguarding family wealth.

Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.

Much of the Income Tax Act 2007, Parliament might be proud to say, is perfectly normal, thank you very much.

Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business property relief.